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                            <strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; font-size: 16px; visibility: visible;">最近，有粉丝询问内账怎么做？</span></strong>
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                            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; font-size: 16px; visibility: visible;">其实我看到这个问题的时候，内心是崩溃的，为什么崩溃呢？那是因为<a class="weapp_text_link" href="https://mp.weixin.qq.com/s/kt0MsNWhivyQCouMI4EIew" style="margin: 0px; padding: 0px; outline: 0px; text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); cursor: pointer; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">《中华人民共和国会计法》</a>规定不得账外建账，企业设两套账属违法。会计人员是要承担责任的！</span>
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                            <strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; font-size: 16px; visibility: visible;">今天小助手给大家分享两个实实在在的案例，让各位同行明白其中的风险！</span></strong>
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            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(12, 163, 154); visibility: visible;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">内账被查确定偷税被移送公安</strong></span>
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                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px; caret-color: red; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;; visibility: visible;">税务违法案件名称：巴州XXX商贸有限公司偷税及发票违法案</span>
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                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;; visibility: visible;">主要违法事实：</span>
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                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;; visibility: visible;">经国家税务总局巴州税务局稽查局检查，发现其在2016年1月至2018年12月期间，主要存在以下问题：</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;; color: rgb(12, 163, 154); visibility: visible;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">该公司设置内外二套账隐匿销售收入（外账是对外申报的，报送给工商、税务等部门，内账是公司内部自己用的），</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;; visibility: visible;">未进行纳税申报造成少缴增值税25020478.73元、城市维护建设税1751433.51元，印花税105311.90元，合计税款26877224.14元。</span>
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                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;; visibility: visible;">该公司成本、费用凭证不全，难以查账，期初建账数据及后续业务发生数据无法保证其真实准确性及完整性，无法提供内账明细账的完整、真实、准确的财务资料，检查人员根据该公司财务核算内账记录等证据资料，</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">核定该公司少缴企业所得税2061064.41元。</strong></span>
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                                                        <strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">相关法律依据及处理、处罚情况：</span></strong>
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                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">根据《中华人民共和国税收征收管理法》（中华人民共和国主席令第49号）第六十三条之规定，追缴该公司少缴的增值税25020478.73元、城市维护建设税1751433.51元，印花税105311.90元，合计税款26877224.14元。</span>
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                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">根据<a class="weapp_text_link" href="https://mp.weixin.qq.com/s/kt0MsNWhivyQCouMI4EIew" style="margin: 0px; padding: 0px; outline: 0px; text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); cursor: pointer; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">《中华人民共和国税收征收管理法》</a>第三十二条的规定，责令该公司限期缴纳少缴的企业所得税2061064.41元。对该公司应补缴的增值税、城市维护建设税、印花税、企业所得税、教育费附加从滞纳税款之日起，到实际缴纳或者解缴税款之日止，按日加收滞纳税款万分之五的滞纳金。</span>
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                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">根据相关规定追征该公司少缴的教育费附加750614.36元、地方教育附加500409.58元。</span>
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                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">根据《中华人民共和国税收征收管理法》第六十九条规定，对该公司2016年～2018年未履行代扣代缴个人所得税行为处以应扣未扣个人所得税420733.43元百分之五十的罚款，金额210366.72元。</span>
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                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">该公司2017年、2018年偷税比例均已达到10%以上，且金额达到5万元以上，涉嫌逃避缴纳税款。<strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">该公司对外虚开增值税专用发票、虚开增值税普通发票、让他人为自己虚开增值税普通发票的行为涉嫌虚开发票。已移送公安机关处理。</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;; font-size: 16px; letter-spacing: 0.544px; color: rgb(51, 51, 51);"></span>
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                                <strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">02</strong><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></strong>
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            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">两名90后会计<br/>记录“内账”被判7年！</strong></span>
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                                                    <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(15, 52, 113); font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; font-size: 14px; letter-spacing: 1.5px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px; caret-color: red; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">黄某惠和陈某梅受雇于付某博成立的“厦门XX工贸有限公司”做财务，2013年11月至2016年7月间，在明知厦门*森工贸有限公司等23家公司没有实际货物交易的情况下，协助主犯付某博</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; caret-color: red; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">记录“内账”、虚构合同、资金走账、开具增值税专用发票等事务，税额合计2.57亿元。</strong></span>
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                                                    <p style="margin-top: 15px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(15, 52, 113); font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; font-size: 14px; letter-spacing: 1.5px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">尽管系从犯，但鉴于其犯罪事实及后果，两人最终被法院判决:</span>
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                                                    <p style="margin-top: 15px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(15, 52, 113); font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; font-size: 14px; letter-spacing: 1.5px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">犯虚开增值税专用发票罪，分别判处有期徒刑7年、并处罚金十五万元。</span>
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                                                    <p style="margin-top: 15px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(15, 52, 113); font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; font-size: 14px; letter-spacing: 1.5px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">就这样，两个刚毕业涉世未深的年轻人因协助虚开发票，</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">记录“内账”，虚开税额高达2.57亿元，被判7年！接到判决书后，哭成泪人，追悔莫及。</strong></span>
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                                                    <p style="margin-top: 15px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(15, 52, 113); font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; font-size: 14px; letter-spacing: 1.5px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">可见，虚开行为切不可取啊！根据<a class="weapp_text_link" href="https://mp.weixin.qq.com/s/kt0MsNWhivyQCouMI4EIew" style="margin: 0px; padding: 0px; outline: 0px; text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); cursor: pointer; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">《发票管理办法》</a>的相关规定：虚开发票的，由税务机关没收违法所得；虚开金额在1万元以下的，可以并处5万元以下的罚款；虚开金额超过1万元的，并处5万元以上50万元以下的罚款；构成犯罪的，依法追究刑事责任。</span>
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                                                    <p style="margin-top: 15px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(15, 52, 113); font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; font-size: 14px; letter-spacing: 1.5px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">在这里着重说一句，增值税是流转税属于国家税种！不和个人所得税一样，以前国地税没合并的时候，增值税是由国税局征收，而个人所得税是由地税局征收，这样说大家能明白这两者之间的区别了吧！！！</span>
                                                    </p>
                                                    <p style="margin-top: 15px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(15, 52, 113); font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; font-size: 14px; letter-spacing: 1.5px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">特别是增值税，个别给国家带来巨大损失、情节特别严重者，会被判处无期徒刑，并没收财产。</span>
                                                    </p>
                                                    <p style="margin-top: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(15, 52, 113); font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; font-size: 14px; letter-spacing: 1.5px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">所以再说一句，虚开增值税发票一定不要碰！</span>
                                                    </p>
                                                </section>
                                            </section>
                                        </section>
                                    </section>
                                </section>
                            </section>
                        </section>
                    </section>
                </section>
                <section>
                    <section>
                        <img class="rich_pages wxw-img" src="https://mmbiz.qpic.cn/mmbiz_png/REhgq6eAicFWnLT1icMNHhTUeHK8xCYF9vT6KAmwWjOtQa5WT7QrA80THqkw1AVIHc7nQhJfIwxWEia8TsTRicC05w/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/>
                    </section>
                    <section>
                        <img class="" src="https://mmbiz.qpic.cn/mmbiz_png/REhgq6eAicFWnLT1icMNHhTUeHK8xCYF9vqkx4R2S4C7c7Kv1zoVYtT5n15s0zsurP8iaXic7rgribpFTDohwkTn2tw/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/>
                    </section>
                    <section>
                        <img class="" src="https://mmbiz.qpic.cn/mmbiz_png/REhgq6eAicFWnLT1icMNHhTUeHK8xCYF9vT6KAmwWjOtQa5WT7QrA80THqkw1AVIHc7nQhJfIwxWEia8TsTRicC05w/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/>
                    </section>
                    <section>
                        <img class="" src="https://mmbiz.qpic.cn/mmbiz_png/REhgq6eAicFWnLT1icMNHhTUeHK8xCYF9vqkx4R2S4C7c7Kv1zoVYtT5n15s0zsurP8iaXic7rgribpFTDohwkTn2tw/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/>
                    </section>
                </section>
            </section>
        </section>
    </section>
    <section>
        <section>
            <br/>
        </section>
    </section>
    <section>
        <section>
            <section>
                <section>
                    <section>
                        <img class="rich_pages wxw-img" src="https://mmbiz.qpic.cn/mmbiz_png/REhgq6eAicFWnLT1icMNHhTUeHK8xCYF9vMicIqAdia5EJYweFl12CsuLA2VvIhbZl4luib3t2dIlygG3yuwWNfm1zQ/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/>
                    </section>
                    <section>
                        <section>
                            <section>
                                <strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">03</strong><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></strong>
                            </section>
                        </section>
                    </section>
                </section>
            </section>
        </section>
    </section>
    <section>
        <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;">
            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">为什么被抓的总是会计？</strong></span>
        </p>
    </section>
    <section>
        <section>
            <section>
                <section>
                    <section>
                        <section>
                            <section>
                                <section>
                                    <section>
                                        <section>
                                            <section>
                                                <section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; caret-color: red; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">当税局真正去稽查的时候，不是去办公室和老板唠嗑，第一个首先去的就是财务的办公室，拔走U盘，抗走主机都是存在的，特别是2017年会计法变更，加强了对会计从业人员的法律约束，将<strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">“从事会计工作的人员是否具备专业能力、遵守职业道德”</strong>明确列入了法律监督范围。</span></span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;; color: rgb(12, 163, 154);">同时加大了对提供虚假财务报告，做假账，隐匿或者故意销毁会计凭证、会计账簿，贪污、挪用公款，职务侵占等违法行为的处罚力度，由之前的不得取得或者重新取得会计从业资格证书直接上升为不得再从事会计工作。</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">修改后</span></strong></span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">第三十八条&nbsp; &nbsp; 会计人员应当具备从事会计工作所需要的专业能力。</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">担任单位会计机构负责人（会计主管人员）的，应当具备会计师以上专业技术职务资格或者从事会计工作三年以上经历。</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">本法所称会计人员的范围由国务院财政部门规定。</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0); font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">第四十条　因有提供虚假财务会计报告，做假账，隐匿或者故意销毁会计凭证、会计账簿、财务会计报告，贪污，挪用公款，职务侵占等与会计职务有关的违法行为被依法追究刑事责任的人员，不得再从事会计工作。</span>
                                                    </section>
                                                    <table width="546">
                                                        <tbody style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                            <tr style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;" class="firstRow">
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">条款(部分)</span>
                                                                    </p>
                                                                </td>
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-left: 0px none rgb(0, 0, 0); border-top-color: rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">原规定</span>
                                                                    </p>
                                                                </td>
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-left: 0px none rgb(0, 0, 0); border-top-color: rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">新规定</span>
                                                                    </p>
                                                                </td>
                                                            </tr>
                                                            <tr style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-top: 0px none rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); border-left-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">32条</span>
                                                                    </p>
                                                                </td>
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-top: 0px none rgb(0, 0, 0); border-left: 0px none rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">（四）从事会计工作的人员是否具备从业资格。</span>
                                                                    </p>
                                                                </td>
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-top: 0px none rgb(0, 0, 0); border-left: 0px none rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">（四）从事会计工作的人员是否具备专业能力、遵守职业道德。</span>
                                                                    </p>
                                                                </td>
                                                            </tr>
                                                            <tr style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-top: 0px none rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); border-left-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">38条</span>
                                                                    </p>
                                                                </td>
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-top: 0px none rgb(0, 0, 0); border-left: 0px none rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">从事会计工作的人员，必须取得会计从业资格证书。</span>
                                                                    </p>
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">担任单位会计机构负责人（会计主管人员）的，除取得会计从业资格证书外，还应当具备会计师以上专业技术职务资格或者从事会计工作三年以上经历。</span>
                                                                    </p>
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">会计人员从业资格管理办法由国务院财政部门规定。</span>
                                                                    </p>
                                                                </td>
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-top: 0px none rgb(0, 0, 0); border-left: 0px none rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">会计人员应当具备从事会计工作所需要的专业能力。</span>
                                                                    </p>
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">担任单位会计机构负责人（会计主管人员）的，应当具备会计师以上专业技术职务资格或者从事会计工作三年以上经历。</span>
                                                                    </p>
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">本法所称会计人员的范围由国务院财政部门规定。</span>
                                                                    </p>
                                                                </td>
                                                            </tr>
                                                            <tr style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-top: 0px none rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); border-left-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">40条</span>
                                                                    </p>
                                                                </td>
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-top: 0px none rgb(0, 0, 0); border-left: 0px none rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">&nbsp;因有提供虚假财务会计报告，做假帐，隐匿或者故意销毁会计凭证、会计帐簿、财务会计报告，贪污，挪用公款，职务侵占等与会计职务有关的违法行为被依法追究刑事责任的人员，不得取得或者重新取得会计从业资格证书。</span>
                                                                    </p>
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">除前款规定的人员外，因违法违纪行为被吊销会计从业资格证书的人员，自被吊销会计从业资格证书之日起五年内，不得重新取得会计从业资格证书。</span>
                                                                    </p>
                                                                </td>
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-top: 0px none rgb(0, 0, 0); border-left: 0px none rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">因有提供虚假财务会计报告，做假帐，隐匿或者故意销毁会计凭证、会计帐簿、财务会计报告，贪污，挪用公款，职务侵占等与会计职务有关的违法行为被依法追究刑事责任的人员，不得再从事会计工作。</span>
                                                                    </p>
                                                                </td>
                                                            </tr>
                                                            <tr style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-top: 0px none rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); border-left-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">42条</span>
                                                                    </p>
                                                                </td>
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-top: 0px none rgb(0, 0, 0); border-left: 0px none rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">会计人员有第一款所列行为之一，情节严重的，由县级以上人民政府财政部门吊销会计从业资格证书。</span>
                                                                    </p>
                                                                </td>
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-top: 0px none rgb(0, 0, 0); border-left: 0px none rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">会计人员有第一款所列行为之一，情节严重的，五年内不得从事会计工作。</span>
                                                                    </p>
                                                                </td>
                                                            </tr>
                                                            <tr style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-top: 0px none rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); border-left-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">43条、44条</span>
                                                                    </p>
                                                                </td>
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-top: 0px none rgb(0, 0, 0); border-left: 0px none rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">对其中的会计人员，并由县级以上人民政府财政部门吊销会计从业资格证书。</span>
                                                                    </p>
                                                                </td>
                                                                <td valign="top" style="margin: 0px; padding: 0px 7px; outline: 0px; word-break: break-all; hyphens: auto; border-top: 0px none rgb(0, 0, 0); border-left: 0px none rgb(0, 0, 0); border-right-color: rgb(0, 0, 0); border-bottom-color: rgb(0, 0, 0); max-width: 100%; background-color: transparent; overflow-wrap: break-word !important; box-sizing: border-box !important;">
                                                                    <p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: normal; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;">
                                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 19.5px; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">其中的会计人员，五年内不得从事会计工作。</span>
                                                                    </p>
                                                                </td>
                                                            </tr>
                                                        </tbody>
                                                    </table>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">会计人不要以为有了初级证书就安枕无忧了，还要多多关注会计准则，恪守职业操守，千万不要耍小聪明，违法必究，别人已经用自己的亲身经历替你证明了。</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-family: 微软雅黑, &quot;Microsoft YaHei&quot;; font-size: 16px; letter-spacing: 1.5px;"></span>
                                                    </section>
                                                </section>
                                            </section>
                                        </section>
                                    </section>
                                </section>
                            </section>
                        </section>
                    </section>
                </section>
                <section>
                    <section>
                        <img class="" src="https://mmbiz.qpic.cn/mmbiz_png/REhgq6eAicFWnLT1icMNHhTUeHK8xCYF9vT6KAmwWjOtQa5WT7QrA80THqkw1AVIHc7nQhJfIwxWEia8TsTRicC05w/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/>
                    </section>
                    <section>
                        <img class="rich_pages wxw-img" src="https://mmbiz.qpic.cn/mmbiz_png/REhgq6eAicFWnLT1icMNHhTUeHK8xCYF9vqkx4R2S4C7c7Kv1zoVYtT5n15s0zsurP8iaXic7rgribpFTDohwkTn2tw/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/>
                    </section>
                    <section>
                        <img class="" src="https://mmbiz.qpic.cn/mmbiz_png/REhgq6eAicFWnLT1icMNHhTUeHK8xCYF9vT6KAmwWjOtQa5WT7QrA80THqkw1AVIHc7nQhJfIwxWEia8TsTRicC05w/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/>
                    </section>
                    <section>
                        <img class="" src="https://mmbiz.qpic.cn/mmbiz_png/REhgq6eAicFWnLT1icMNHhTUeHK8xCYF9vqkx4R2S4C7c7Kv1zoVYtT5n15s0zsurP8iaXic7rgribpFTDohwkTn2tw/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/>
                    </section>
                </section>
            </section>
        </section>
    </section>
    <section>
        <section>
            <br/>
        </section>
    </section>
    <section>
        <section>
            <section>
                <section>
                    <section>
                        <img class="rich_pages wxw-img" src="https://mmbiz.qpic.cn/mmbiz_png/REhgq6eAicFWnLT1icMNHhTUeHK8xCYF9vMicIqAdia5EJYweFl12CsuLA2VvIhbZl4luib3t2dIlygG3yuwWNfm1zQ/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/>
                    </section>
                    <section>
                        <section>
                            <section>
                                <strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">04</strong><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></strong>
                            </section>
                        </section>
                    </section>
                </section>
            </section>
        </section>
    </section>
    <section>
        <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;">
            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">虚开虚抵发票的行为<br/></strong></span>
        </p>
        <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;">
            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">必须收手了，送你7个提醒</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); font-family: 微软雅黑, &quot;Microsoft YaHei&quot;; caret-color: red; letter-spacing: 1.5px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;"></span>
        </p>
    </section>
    <section>
        <section>
            <section>
                <section>
                    <section>
                        <section>
                            <section>
                                <section>
                                    <section>
                                        <section>
                                            <section>
                                                <section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: 0.544px; caret-color: red; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">提醒1：</span></strong></span>
                                                    </section>
                                                    <section>
                                                        <section>
                                                            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">营改增之前玩票是“钱的问题”，营改增之后玩票可是“命的问题”，切不可盲目冒险，记住：玩票就是玩命！</span>
                                                        </section>
                                                        <section>
                                                            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">提醒2：</span></strong></span>
                                                        </section>
                                                        <section>
                                                            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">查账必查票、查税必查票、查案必查票，企业经营中财务人员的底线：就是切记不要虚开虚抵发票，我们始终牢记三句话“开好票”、“做好账”、“报好税”！</span>
                                                        </section>
                                                        <section>
                                                            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">提醒3：</span></strong></span>
                                                        </section>
                                                        <section>
                                                            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">税控系统的升级，严格实行编码开票，一品一码、进销比对，是压倒过票公司的最后一根稻草！</span>
                                                        </section>
                                                        <section>
                                                            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">提醒4：</span></strong></span>
                                                        </section>
                                                        <section>
                                                            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: 0.544px; caret-color: red; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">开具增值税普通发票必须填写购买方纳税人识别号，便于大数据的信息采集，数据处理的效率大大提高，立刻监控到每一张发票的去向，伸手必被捉！</span>
                                                        </section>
                                                        <section>
                                                            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">提醒5：</span></strong></span>
                                                        </section>
                                                        <section>
                                                            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">虚开票税款数额1万元或使国家税款被骗取5000元的，基准刑为有期徒刑六个月；虚开的税款数额每增加3000元或实际被骗取的税款数额每增加1500元，刑期增加一个月。</span>
                                                        </section>
                                                        <section>
                                                            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">记住：只要涉嫌发票虚开，量刑点为1万元，很多情况下，老板进去了，会计也跟着进去；老板出来了，会计可能还在监狱里面，切记不要拿自己的生命来赌博！</span>
                                                        </section>
                                                        <section>
                                                            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">提醒6：</span></strong></span>
                                                        </section>
                                                        <section>
                                                            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">从2016年1月1日起，会计档案的保存期限延长到了30年，基本上涵盖了会计人员执业的大半生，也大大超过了民事案件的诉讼时效最长为20年，不要企图你离职了，责任就会消失，记住：平平安安做个会计人，让企业放心、也让家人放心！</span>
                                                        </section>
                                                        <section>
                                                            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">提醒7：</span></strong></span>
                                                        </section>
                                                        <section>
                                                            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;">企业正全面进入“税收强制规范”的时代，切记不要到处找票入账了，真实列支公司的支出与收入，真实地取得进项，并同样真实地开具销项，才能保证企业长久安全的经营下去，最终成为真正的百年老店。</span>
                                                        </section>
                                                    </section>
                                                </section>
                                            </section>
                                        </section>
                                    </section>
                                </section>
                            </section>
                        </section>
                    </section>
                </section>
                <section>
                    <section>
                        <img class="" src="https://mmbiz.qpic.cn/mmbiz_png/REhgq6eAicFWnLT1icMNHhTUeHK8xCYF9vT6KAmwWjOtQa5WT7QrA80THqkw1AVIHc7nQhJfIwxWEia8TsTRicC05w/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/>
                    </section>
                    <section>
                        <img class="" src="https://mmbiz.qpic.cn/mmbiz_png/REhgq6eAicFWnLT1icMNHhTUeHK8xCYF9vqkx4R2S4C7c7Kv1zoVYtT5n15s0zsurP8iaXic7rgribpFTDohwkTn2tw/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/>
                    </section>
                    <section>
                        <img class="" src="https://mmbiz.qpic.cn/mmbiz_png/REhgq6eAicFWnLT1icMNHhTUeHK8xCYF9vT6KAmwWjOtQa5WT7QrA80THqkw1AVIHc7nQhJfIwxWEia8TsTRicC05w/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/>
                    </section>
                    <section>
                        <img class="" src="https://mmbiz.qpic.cn/mmbiz_png/REhgq6eAicFWnLT1icMNHhTUeHK8xCYF9vqkx4R2S4C7c7Kv1zoVYtT5n15s0zsurP8iaXic7rgribpFTDohwkTn2tw/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/>
                    </section>
                </section>
            </section>
        </section>
    </section>
    <section>
        <br/>
    </section>
    <section>
        <section>
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                    <section>
                        <img class="rich_pages wxw-img" src="https://mmbiz.qpic.cn/mmbiz_png/REhgq6eAicFWnLT1icMNHhTUeHK8xCYF9vMicIqAdia5EJYweFl12CsuLA2VvIhbZl4luib3t2dIlygG3yuwWNfm1zQ/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/>
                    </section>
                    <section>
                        <section>
                            <section>
                                <strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">05</strong><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></strong>
                            </section>
                        </section>
                    </section>
                </section>
            </section>
        </section>
    </section>
    <section>
        <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;">
            <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">财务应该如何防范虚开？</strong></span>
        </p>
    </section>
    <section>
        <section>
            <section>
                <section>
                    <section>
                        <section>
                            <section>
                                <section>
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                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;">一、首先从取得增值税发票企业的财务处理上看，往往有如下特征哦！</span></strong></span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">1、虚拟购货，签订假合同或根本没有采购合同；</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">2、没有入库单或制造假入库单，且没有相关的收发货运单据；</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">3、进、销、存账目记载混乱，对应关系不清；</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">4、在应付账款上长期挂账不付款，或资金来源不明；</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">5、从银行对账单上看，资金空转现象较为明显，货款打出后又转回；</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">6、与客户往来关系单一，除“采购”“付款”外，无任何其他往来；</span>
                                                    </section>
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                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">7、与某个客户在采购时间上相对固定和集中，资金进出频繁；</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">8、采购地区相对集中。</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(12, 163, 154);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;">二、根据以上疑点，可进一步追查其业务往来单位，若存在下述情况，迹象则更加明显：</span></strong></span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">1、供应商大多是个体私营者且经营期限并不长，在这些企业中，有的未按规定进行年检，有的经营期限已过，有的则被工商部门吊销；</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">2、经营范围广、品种齐全，如建筑材料、五金交电、化工原料、纺织塑料、汽车配件、电子产品、照像器材、农副产品等不一而足；</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">3、注册地址含混不清，东拼西凑，查无实处；</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">4、有的企业根本不存在，而是盗用他人名号进行违法活动。</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">如果取得的发票存在上述疑点或问题，应暂缓付款和申报抵扣进项税额，及时向税务机关求助查证。尤其是对大额购进货物，或者是长期供货人突变开票方名称、开户行及账号信息的，更应重点核查。</span>
                                                    </section>
                                                    <section>
                                                        <strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">发票查询途径：</span></strong>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">（一）通过国家税务总局网站查询发票。</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">（二）通过各省税务局网站查询发票。</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">（三）通过12366语音自助查询发票。</span>
                                                    </section>
                                                    <section>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">（四）直接到税务机关查询。以上方法不能有效确定虚假发票的情况下，可以持发票原件直接到管辖本企业的税务部门求助，确认发票真伪。</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-family: 微软雅黑, &quot;Microsoft YaHei&quot;; font-size: 16px;"></span>
                                                    </section>
                                                    <p>
                                                        <span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><br/></span>
                                                    </p>
                                                </section>
                                            </section>
                                        </section>
                                    </section>
                                </section>
                            </section>
                        </section>
                    </section>
                </section>
                <section></section>
            </section>
        </section>
    </section>
</p>
<p>
    <br/>
</p>    
        </div>
    </div>
</template>

<script>
export default {
    name: 'Bigdata',
    layout: 'main',
    data() {
        return {

        };
    },

    mounted() {

    },

    methods: {

    },
};
</script>

<style lang="scss" scoped></style>